DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of the
legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law
or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 88 Original 2019 Regular Session Marcelle
Abstract: Reinstates the effectiveness of the annual sales tax holiday occurring in August and the
annual sales tax holiday for hurricane-preparedness items and supplies occurring in May.
Present law imposes state sales and use taxes on the sale, use, lease, or rental of tangible personal
property pursuant to the following levies in the following amounts:
R.S. 47:302 - 2%
R.S. 47:321 - 1%
R.S. 47:321.1 - .45%
R.S. 47:331 - .97%
R.S. 51:1286 - .03%
Present law authorizes a state sales and use tax holiday for the first $2,500 on the sales price of
consumer purchases of tangible personal property occurring on the first consecutive Friday and
Saturday in August. Present law further authorizes an annual state sales and use tax holiday for the
first $1,500 on the sales price of purchases of hurricane-preparedness items or supplies occurring on
the last weekend in May.
Present law suspends numerous exemptions from the four levies of state sales and use tax (R.S.
47:302, 321, 321.1, and 331) through June 30, 2025, including the sales tax holidays in present law.
Proposed law changes present law by adding the sales and use tax holidays in present law occurring
in August and May of each year to the list of exemptions that are effective through June 30, 2025.
Effective July 1, 2019.
(Adds R.S. 47:302(BB)(110), 321(P)(111), 321.1(I)(111), and 331(V)(111))